CITY OF CALABASAS FINAL ENGINEER S REPORT. LANDSCAPE LIGHTING ACT DISTRICTS NOS. 22, 24, 27 & 32 (1972 Act Districts) FISCAL YEAR

CITY OF CALABASAS FINAL ENGINEER S REPORT LANDSCAPE LIGHTING ACT DISTRICTS NOS. 22, 24, 27 & 32 (1972 Act Districts) FISCAL YEAR 2016-17 Landscape Lighting Act District No. 22 (CALABASAS PARK AREA) Landscape Lighting Act District No. 24 (LOST HILLS ROAD & THE SARATOGAS) Landscape Lighting Act District No. 27 (LAS VIRGENES ROAD) Landscape Lighting Act District No. 32 (AGOURA ROAD/LOST HILLS ROAD COMMERCIAL DISTRICT) June 22, 2016

CITY OF CALABASAS LANDSCAPE LIGHTING ACT DISTRICT NOS. 22, 24, 27 & 32 (1972 Act Districts) FINAL ENGINEER S REPORT FISCAL YEAR 2016-17 TABLE OF CONTENTS BACKGROUND AND INTRODUCTION 1 PLANS AND SPECIFICATIONS 3 IMPROVEMENTS 4 ESTIMATE OF COST 5 METHOD OF APPORTIONMENT OF ASSESSMENTS 6 Page LANDSCAPE LIGHTING ACT DISTRICT NO. 22 8 LANDSCAPE LIGHTING ACT DISTRICT NO. 24 13 LANDSCAPE LIGHTING ACT DISTRICT NO. 27 16 LANDSCAPE LIGHTING ACT DISTRICT NO. 32 19 ASSESSMENT ROLL 21 ANNEXATIONS AND DETACHMENTS 22 LIST OF EXHIBITS EXHIBIT A- DISTRICT NO. 22 Landscape Maintenance Costs and Assessments by Zone EXHIBIT B- DISTRICT NO. 24 Landscape Maintenance Costs and Assessments by Zone EXHIBIT C- DISTRICT NO. 27 Landscape Maintenance Costs and Assessments by Zone EXHIBIT D- DISTRICT NO. 32 Landscape Maintenance Costs and Assessments by Zone EXHIBIT E - DISTRICT NO. 22 Assessment Rates History EXHIBIT F - BOUNDARY DIAGRAMS Page i

CITY OF CALABASAS LANDSCAPING LIGHTING ACT DISTRICT NOS. 22, 24, 27 & 32 (1972 Act Districts) FINAL ENGINEER S REPORT FISCAL YEAR 2016-17 BACKGROUND AND INTRODUCTION BACKGROUND Prior to the incorporation of the City of Calabasas, the County of Los Angeles formed the following Districts pursuant to the Landscaping and Lighting Act of 1972 (Streets & Highways Code Section 22500 et seq.): Landscape Lighting Act District No. 22 (CALABASAS PARK AREA) (Formed in 1979) Landscape Lighting Act District No. 24 (LOST HILLS ROAD AND THE SARATOGAS) (Formed in 1984) Landscape Lighting Act District No. 27 (LAS VIRGENES ROAD) (Formed in 1984) Landscape Lighting Act District No. 32 (AGOURA ROAD/LOST HILLS ROAD COMMERCIAL DISTRICT) (Formed in 1989) In July 1995, the County of Los Angeles transferred all four Districts to the City of Calabasas. These 1972 Act Districts fund landscape maintenance services and are funded by annual benefit assessments levied against each parcel in each District. The word lighting was apparently included in their names as a reference to the Landscaping and Lighting Act of 1972. In Fiscal Year 1997-98, assessment ballot proceedings were conducted pursuant to Proposition 218 (Articles XIII C and XIII D of the California Constitution) for each of the four Districts. There was not a majority protest against any of the assessments, and the assessment methodology was approved by the City Council. The approved methodology reserved to the City Council the right each year to implement an inflation adjustment in these Districts. Implementation of the annual inflation adjustment, which is based on the Consumer Price Index (CPI), does not constitute an assessment increase for purposes of Proposition 218, because landowners in the Fiscal Year 1997-98 assessment ballot and subsequent ballotings authorized these adjustments. INTRODUCTION This report was prepared in response to the City Council action ordering a report for the levy of assessments for the fiscal year commencing July 1, 2015 and ending June 30, 2016. This report is prepared in compliance with the requirements of Proposition 218, and the Landscaping and Lighting Act of 1972. This report presents the engineering analysis for the annual administration of the four Districts. Through the levy and collection of benefit assessments, the four Districts fund maintenance and operation of landscape improvements. For Fiscal Year 2016-17, Landscape Lighting Act District Nos. 22, 24, 27 and 32 assessments will be levied based on the previously approved methodology, at the same rate as was in effect in Fiscal Year 2015-16, plus a 0.91% CPI inflation adjustment as recommended by the City of Calabasas Chief Financial Officer. As the assessments are levied on the basis of benefit, they are not considered a tax, and, therefore, are not governed by Article XIII A of the Constitution of the State of California. The assessments are governed by Articles XIII D of the Constitution. 1 P age

For the Fiscal Year 2016-17, the City of Calabasas, at the request of Mont Calabasas member homeowner association (HOA) Board of Directors, proposes annexing Mont Calabasas HOA Zone into Landscaping Lighting District No. 27 (LLAD27). In compliance with Proposition 218, the proposed annexation into the District and assessment will be submitted to the property owners via mailed ballots. The ballots will be tabulated June 13, 2016, and reported at the June 22, 2016 Council Meeting to determine if there is a majority protest against the proposed annexation. Landscaping Improvements These Districts provide for the installation, operation, maintenance, and servicing of landscape improvements. The Landscaping and Lighting Act of 1972 allows the Districts to provide funding for the installation, maintenance, operation, servicing and administration of the following landscape improvements: The installation or planting of landscape; The installation or construction of statuary, fountains, or other ornamental structures; The installation or construction of public lighting facilities (by City policy limited to lighting of parkland and major landscaping); The installation or construction of facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance and servicing thereof, including, but not limited to grading, clearing, removal of debris, the installation or construction of curbs, gutters, sidewalks, walls, paving, or water, irrigation, drainage or electrical facilities; The installation of park or recreational improvements; The maintenance or servicing, or both, of any of the foregoing; The acquisition of land for park, recreational, or open space purposes; The acquisition of any existing improvement otherwise authorized pursuant to section 22525 of the Streets and Highways Code. Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including: Repair, removal or replacement of all or any part of any improvement; Providing for the life, growth, health, and beauty of landscape, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for plant disease or injury; The removal of trimmings, rubbish, debris, and other solid waste from common area landscape or hardscape, Cleaning and sandblasting to remove or cover graffiti; Servicing means the furnishing of: Water for irrigation of any landscaping, operation of any fountains or maintenance of any other improvements; Electrical current or energy, gas, or other illuminating agent for any public lighting facilities or for lighting or operation of any other improvements. Note that the four Districts do not necessarily provide every service authorized under the 1972 Act. For example, while these Districts provide electrical current to power irrigation systems, fountains, landscape lighting, Calabasas Lake aeration systems, and Association Park lake sidewalk lighting, they do not fund LLAD residential or commercial district street lighting. 2 P age

CITY OF CALABASAS LANDSCAPE LIGHTING ACT DISTRICT NOS. 22, 24, 27 & 32 (1972 ACT DISTRICTS) FINAL ENGINEER S REPORT FISCAL YEAR 2016-17 PLANS AND SPECIFICATIONS Several items related to the Districts are on file and available for review at the City of Calabasas Public Works Department, Landscape Maintenance Division office. The items listed below are incorporated into this Engineer's Report by reference. The lines and dimensions of each lot or parcel within the Assessment Districts are those lines and dimensions shown on the maps of the Assessor of the County of Los Angeles for the year when this Report is prepared. The Assessor s maps and records are incorporated by reference herein and made part of this Report. Plans and specifications showing each District s exterior boundaries; and indicating the general nature, location and extent of improvements. For Landscape Lighting Act District No. 22, each member HOA has an individual maintenance contract. The member HOAs have been designated as Zones ; each Zone has been given a number. The City has on file for each Zone a maintenance contract listing the work contracted and a diagram(s) detailing maintenance service work areas. 3 P age

CITY OF CALABASAS LANDSCAPE LIGHTING ACT DISTRICT NOS. 22, 24, 27 & 32 (1972 ACT DISTRICTS) FINAL ENGINEER S REPORT FISCAL YEAR 2016-17 IMPROVEMENTS The landscape lighting act Districts provide funds for the operation, maintenance and services for the landscape improvements in each District. District Nos. 22, 24, 27, and 32 typically may provide the following landscape maintenance services for the improvements listed in each District below: Installation, maintenance, repair, removal or replacement of landscape improvements in a manner that provides for the life, growth, health, and beauty of the landscape; Tree installation, tree trimming or tree removal; Landscape rodent and pest control; Fertilization or treating for plant disease or injury; Removal of trimmings, rubbish, debris, and other solid waste from common area landscape or hardscape; Graffiti removal; Maintenance, repair, and replacement as necessary of all irrigation systems; Energy costs of the irrigation control system; Furnishing of irrigation water; Exterior inspection and cleaning only of drainage structures; not interior inspection, repair or replacement; Annual weed abatement/brush clearance for fuel reduction/fire safety. The landscape improvements maintained by each District are generally described as follows: Landscape Lighting Act District No. 22 LLAD 22 provides for the maintenance of landscape of the common areas and open space areas located within member homeowner associations (HOA) referred to as Zones. The HOA common areas are either owned in common or privately owned, with easements granted to the District for landscape maintenance purposes. The maintenance of landscape also includes greenbelt and slope areas as well as annual weed abatement/brush clearance for fuel reduction/fire safety. Landscape Lighting Act District No. 24 LLAD 24 provides maintenance of landscape within street right-of-way and open space areas. The open space areas include slopes and creek banks. Maintenance of landscape on streets within rightof-way includes parkways, center medians, adjacent turf areas, trees, and annual weed abatement/brush clearance for fuel reduction/fire safety. Landscape Lighting Act District No. 27 LLAD 27 provides maintenance of landscape within street right-of-way. Maintenance of landscape on streets within right-of-way includes parkways, center medians, and street trees. Landscape Lighting Act District No. 32 LLAD 32 provides maintenance of landscape within street right-of-way. Maintenance of landscape on streets within right-of-way includes center medians and street trees. 4 P age

CITY OF CALABASAS LANDSCAPE LIGHTING ACT DISTRICT NOS. 22, 24, 27 & 32 (1972 ACT DISTRICTS) FINAL ENGINEER S REPORT FISCAL YEAR 2016-17 ESTIMATE OF COST The estimated budget for Fiscal Year 2016-17 for each District is shown in the table below. The beginning fund balance estimated for July 1, 2016, is projected from 2015-2016 budget year. These fund balances are used to finance all work from July 1, 2016 until June 30, 2017. The first deposit from the County Assessor's Office to the District s accounts is December 2016. The projected carryover from FY 2016-17 will be the beginning fund balance for Fiscal Year 2017-2018 and so forth. CITY OF CALABASAS LANDSCAPE LIGHTING ACT DISTRICT NOS. 22, 24, 27 & 32 SOURCES AND USES FOR FY 2016-17 LLAD 22 LLAD 24 LLAD 27 LLAD 32 SOURCES BEGINNING BALANCE (Est.) 169,500 201,300 28,600 6,200 BENEFIT ASSESSMENT * 2,837,100 191,200 32,600 33,400 OTHER CITY FUNDS 1,000,000 INTEREST 2,500 3,000 400 100 TOTAL SOURCES 4,009,100 395,500 61,600 39,700 USES CITY ADMINISTRATIVE COSTS (SALARIES, CONSULTANTS, INCIDENTAL COSTS, ETC.) 157,400 10,500 3,100 2,500 UTILITIES (IRRIGATION WATER & ELECTRICAL TO POWER IRRIGATION CONTROLLERS) 839,900 26,600 2,400 4,900 MAINTENANCE CONTRACTS/PEST CONTROL 1,304,700 104,000 38,700 25,600 TREE MAINTENANCE (INSTALLATION, TRIMMING, 302,200 38,200 14,700 1,000 REMOVALS) FIRE BREAK / BRUSH CLEARANCE 317,100 21,000 - - CAPITAL IMPROVEMENTS - - - - GENERAL BENEFIT LANDSCAPING IMPROVEMENTS* 1,000,000 - - - TOTAL USES 3,921,300 200,300 58,900 34,000 ENDING BALANCE CARRYOVER 87,800 195,200 2,700 5,700 *Other City Funds funds the maintenance of general benefit landscape improvements. See LLAD No. 22 General Benefit. The City of Calabasas Chief Financial Officer provided the FY 2016-17 Budget Sources and Uses and Consumer Price Index increase 0.91%. The detailed records for the costs, utilities, maintenance contracts and other uses are on file at the City of Calabasas. 5 P age

CITY OF CALABASAS LANDSCAPE LIGHTING ACT DISTRICT NOS. 22, 24, 27 & 32 FINAL ENGINEER S REPORT FISCAL YEAR 2016-17 METHOD OF APPORTIONMENT OF ASSESSMENT Proposition 218 requires that a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. The Articles provide that only special benefits are assessable. The City must separate the general benefits from the special benefits conferred on a parcel; a special benefit being a particular and distinct benefit over and above general benefits conferred on the public at large, including real property within the district. In Fiscal Year 1997-98, the four Districts conducted an assessment ballot proceeding pursuant to Proposition 218; the assessment methodology was approved by a majority of District parcel owners and the City Council. The City reserves the right to implement the previously approved inflation adjustment in these Districts. Implementation of the annual inflation adjustment, which is based on the annual Consumer Price Index (CPI), does not constitute an assessment increase for purposes of Proposition 218, because parcel owners in the Fiscal Year 1997-98 assessment ballot and subsequent ballotings authorized these adjustments. Assessments for the Districts are subject to an increase each year equal to the 12-month average percent change in the annual Consumer Price Index, All Urban Consumers, for the Los Angeles- Riverside-Orange County Area ("CPI"), from January 1st through December 31st of the fiscal year prior to the subject fiscal year. Future annual budgets within this limit may be approved by the City Council without additional property owner ratification. A CPI increase may be exceeded only by a majority parcel owner approval. For Fiscal Year 2016-17, Landscape Lighting Act District Nos. 22, 24, 27, and 32 assessments will be increased by 0.91% annual CPI inflation adjustment per the City of Calabasas Chief Financial Officer. Each District will be discussed in terms of background, special benefit, general benefit, and assessment formula. Certain terms used throughout the Method of Assessment are defined below. DEFINITIONS Special Benefit: Articles XIII C and XIII D of the California Constitution define special benefit as "a particular and distinct benefit over and above the general benefits conferred on real property located in the District or to the public at large. General enhancement of property value does not constitute 'special benefit.'" The following Method of Apportionment of Assessment for each District analyzes the special benefit each parcel receives from the improvements funded in each District. The cost of landscape maintenance is distributed to parcels in each District based on the special benefit each parcel receives by an assessment formula. Within the Districts, zones of benefit may be designated based on spreading the cost of the improvements associated with each Zone over the parcels within that Zone. Each assessed parcel within each District receives a particular and distinct Special Benefit from the improvements. The operation and maintenance of the landscape improvements provides a Special Benefit to the parcels within each District even though there may not be landscaping immediately adjacent to a particular parcel. Special Benefits associated with landscaped improvements are: 6 P age

The proper maintenance of landscape along streets provides noise abatement and visual barriers to reduce the negative impact of the streets upon nearby parcels within the District. Landscape improvements provide environmental enhancement to nearby parcels through erosion control, dust and debris control, and weed abatement for fire safety. The aesthetic desirability of parcels within the District is specifically enhanced by the presence of well-maintained open space, greenbelts, street medians, and frontage landscape. Having properly maintained landscape readily accessible to properties within the District means the owners of the assessed parcels may enjoy the benefits of having such improvements available for use while avoiding the effort and expense of individually installing and maintaining similar improvements. Where the District is providing maintenance along easements on privately held property, it is providing landscape services that otherwise would be direct expenses of the owners of such property. State and City laws generally hold property owners individually responsible for the safe and proper maintenance of their frontages. Zones: Landscape Lighting Act District No. 22 (1972 Act District) Calabasas Park Area has been divided into Zones of benefit by individual communities or neighborhoods that receive distinct Special Benefit. In most cases, Zones are defined by the boundaries of a homeowners association. In a few cases, the Zone is based on master plan boundaries (Old Town Master Plan) or street boundaries. The landscape maintenance activities that provide a Special Benefit are separately identified by the City for each Zone. Based on an assessment formula, the cost of these landscape maintenance activities is then spread to the parcels within that Zone. Assessment Units: The assessment units assigned to each parcel are used in the assessment formula to compute the assessment amount. If the zone has one single land use, then each parcel is assigned one assessment unit. Where more than one land use exists within a zone, traffic generation factors are used as a means to define the benefit a single family residence receives as compared to an apartment or a commercial property. The following traffic generation factors for the City of Calabasas and resulting Assessment Units are incorporated in this Report. Per Parcel Land Use Traffic Generation Factor Assessment Unit Single Family Residential (Houses and Condominiums) 10 trips per day 1.0 (10 trips/10 trips) per parcel Multi-Family Residential (Apartments) 6 trips per day 0.6 (6 trips/10 trips) per unit) Commercial Parcel 40 trips per day 4.0 (40 trips/10 trips) per acre Note: Traffic Generation Factor is based on information provided by the City of Calabasas in 1997-98. Due to minor changes in development in the area since this time, these results continue to be representative of the traffic generated in the assessment district. 7 P age

The Method of Assessment for each District is provided in the following sections. LANDSCAPE LIGHTING ACT DISTRICT NO. 22 (1972 ACT DISTRICT) (CALABASAS PARK AREA) METHOD OF APPORTIONMENT OF ASSESSMENTS For Fiscal Year 2016-17, Landscape Lighting Act District No. 22 (LLAD 22) assessments will be levied based on previously approved methodology and will be levied at the same rate as in Fiscal Year 2015-16 with a 0.91 % annual CPI inflation adjustment. IMPROVEMENTS LLAD 22 provides for the maintenance of landscape of the common areas and open space areas located within member homeowner associations (HOA). The HOA common areas are either owned in common or privately owned, with easements granted to the District for landscape maintenance purposes. The maintenance of landscape also includes greenbelt and slope areas as well as annual weed abatement/brush clearance for fuel reduction/fire safety. LLAD 22 provides funding for the installation, maintenance, operation, and administration of the following landscape improvements: Improvement means one or any combination of the following: The installation or planting of landscape; The installation of trees; The installation or construction of statuary, fountains, or other ornamental structures; The installation or construction, of public lighting facilities (by City policy limited to lighting of parkland and major landscaping); The installation or construction of facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance and servicing thereof, including, but not limited to grading, clearing, removal of debris, the installation or construction of curbs, gutters, sidewalks, walls, or paving, or water, irrigation, drainage or electrical facilities; The installation of park or recreational improvements; The maintenance or servicing, or both, of any of the foregoing; The acquisition of land for park, recreational, or open space purposes; The acquisition of any existing improvement otherwise authorized pursuant to section 22525 of the Streets and Highways Code. Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including: Providing for the life, growth, health, and beauty of landscape, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for plant disease or injury; Repair, removal or replacement of all or any part of any improvement; The removal of weeds, trimmings, rubbish, debris, and other solid waste from common area landscape or hardscape; Cleaning and sandblasting to remove or cover graffiti; 8 P age

Exterior inspection and cleaning only of drainage structures; not interior inspection, repair or replacement; Annual weed abatement/brush clearance for fuel reduction/fire safety; Landscape rodent and pest control; Trimming or removal of trees. Servicing means the furnishing of: Water for irrigation of any landscape, operation of any fountains or maintenance of any other improvements; Electrical to power irrigation systems, fountains, and landscape lighting. METHODOLOGY The following methodology described pertains to Landscape Lighting Act District No. 22 (1972 Act). The landscape services provided to all properties within the district boundary have been reviewed to identify the General Benefit and Special Benefit conferred to each parcel. GENERAL BENEFIT Articles XIII C and XIII D of the California Constitution require that the benefit to the public at large be identified for any improvements being funded through an assessment district. This so-called "general" benefit may not be assessed to the parcels through an assessment district. The following Method of Apportionment of Assessment for the District analyzes the benefit to the public at large from the landscape improvements provided by the City for the District. In LLAD 22, certain portions of improvements are identified as providing general benefit. The costs associated with these improvements are not included in the LLAD 22 budget assessed to parcels in the District. Instead, these costs are funded through Landscape Maintenance District No. 22 (LMD 22), via an existing ad valorem tax levy. Proposition 218 does not govern the ad valorem levy, and the proceeds of this ad valorem levy may be used toward any landscape improvements providing general benefit within the LMD 22/LLAD 22 boundary. The following landscape improvements provide general benefit and are funded solely by LMD 22, via the existing ad valorem tax levy and are not funded by LLAD 22. Maintenance of landscape on major thoroughfare roadways, including portions of Calabasas Road, Civic Center Way, Park Capri, Park Entrada, Park Granada, median islands on Park Helena and Park Sienna, Park Ora, certain parkway areas on Park Sorrento, Parkway Calabasas, Association Park, Calabasas Lake, and natural areas such as McCoy Creek, and open space areas within the district boundary. The roadways are thoroughfares for the community, providing access to schools, shops, freeways, and recreational facilities, and therefore, confer a General Benefit to the community. The landscape along these streets includes parkway landscape that serves to improve the stabilization of slopes adjacent to these roadway sections within the District. SPECIAL BENEFIT With the exception of the major public thoroughfare roadways located within the boundaries of District LLAD 22 as described above in General Benefit, all of the areas maintained by LLAD 22 are either owned in common or are privately owned and are solely accessible to (or primarily accessible to) owners of the assessed properties, their tenants, and/or guests. These areas have easements granted to LLAD 22 for landscape maintenance purposes. 9 P age

The local landscape improvements associated within member homeowner associations, provide special benefits to the properties within those developments, and have no benefit to the public at large, to individuals rather than property, or to properties located outside of the district. The landscape improvements of the common areas located within member homeowner associations are of direct and special benefit to the assessed properties. Consequently, 100% of these costs are allocated to special benefit. In order for the methodology to be in compliance with Articles XIII C and XIII D of the California Constitution, a thorough study of the landscape funded by the District was performed in 1997-98. The District was divided by tracts into member homeowner associations and a commercial district that are called Zones. These Zones receive distinct special benefit. In a few cases, the Zone is based on master plan boundaries (Old Town Master Plan) or street boundaries. Each Zone s specific usage and landscape maintenance activities were identified to determine the level of special benefit each property receives within that Zone. The landscape maintenance activities that provide a Special Benefit have been determined for each Zone. The LLAD 22 Zones are as follows: Bellagio Calabasas Country Estates Calabasas Hills Classic Calabasas Park Calabasas Park Estates Calabasas Rd. Commercial* Clairidge Las Villas Oak Creek Oak Park The Oaks of Calabasas ** Palatino Vista Pointe Westridge * Calabasas Rd. Commercial includes Old Town **The Oaks of Calabasas Zone is comprised of The Oaks of Calabasas and The Estates of The Oaks of Calabasas HOAs. A complete landscape maintenance service level was developed for each Zone to determine the Zone s aggregate LLAD 22 assessment levy and detail the Special Benefit each Zone receives from the District. The aggregate LLAD 22 assessment levy for each Zone includes costs associated with maintaining improvements that specially benefit the given Zone. Many of the costs are for local landscape improvements that can be accessed only by member homeowner association parcel owners, their tenants, or guests. In virtually all cases, the improvements were part of a condition of development and the assessed properties are responsible for the ongoing landscape maintenance. PARCEL CLASSIFICATION These costs are apportioned to each parcel within each Zone based on the Special Benefit associated with the type of land use. The benefit relationship between land uses is based on the assignment of vehicle trip generation factors. Trip rates are used as a measure of benefit because they are a representative land use comparison factor for the type of improvements being funded, namely street landscape, slopes, common areas, parks, and open space. From the traffic generation factors Assessment Units are calculated. The Assessment Unit for each land use is computed based on its traffic generation compared to the traffic generated by a single-family residence. Single Family Residence parcels in the City of Calabasas generate an average of 10 trips per day. A parcel is classified as a Single Family Residential use upon recordation of a subdivision map for houses 10 P age

or condominiums. The Single Family Residences are assigned the base Assessment Unit of 1 and are used as the basis of comparison for all other land uses in the District. At this time, there are no Multiple Family Residential parcels (apartments) in the District. If at a later date, any parcel in the District comes under this land use, it would be assessed to reflect the available data that indicates Multiple Family Residential. Parcels in the City of Calabasas generate an average of 6 trips per day, or 0.6 Assessment Unit per unit. Therefore, the Assessment Units assigned to a multiple family parcel would be the product of the number of dwelling units on a parcel and 0.6 Assessment Units per unit. For instance, a 20-unit apartment house would be assigned 20 x 0.6 = 12 Assessment Units. Residential Vacant (unsubdivided but buildable) property receives a Special Benefit from the improvements as a result of the increased desirability of a parcel that is located in an area with landscape and park amenities. In addition, vacant parcels specially benefit from the availability of a landscape program and access to the City s landscape manager. Commercial property within the City of Calabasas generates on average 40 trips per day. Therefore, the Assessment Units assigned to a commercial property is 4.0 Assessment Units per acre. At this time, all commercial properties in the District are within the Calabasas Road/ Old Town Commercial Zone, which also encompasses the Old Town Master Plan area. The commercial properties in the Calabasas Road/ Old Town Commercial Zone receive benefit from Calabasas Road maintenance. The cost for these specific improvements will be distributed to the properties within the Zone based on each parcel's land area (acreage). Public Agency parcels within the District that have people working on the premises and have parkway landscape maintained by the District, benefit from the landscape improvements to their parkway maintenance, as do other similar parcels. The only Public Agency parcels subject to the assessment are the Civic Center and the Tennis and Swim Center. For purposes of the assessment, these parcels are considered part of the Calabasas Road Commercial/Old Town Master Plan Zone. Therefore, the Civic Center and the Tennis and Swim center will receive the same per acre charge as the Commercial properties in the Calabasas Road Commercial/Old Town Master Plan Zone. Homeowner's Association and Common Area parcels within the District are not assessed. These parcels include large park parcels, small sliver parcels, and parking lot parcels that cannot be developed. These unbuildable properties do not receive a special benefit from the District s improvements and are not assessed. In many cases, the common area parcels provide the same use and function that the District funded improvements provide. In addition, the property owners paying the Homeowner's Association bill are already paying for the District s funded improvements by their parcel s assessment. The common area property is incidental to the primary residential parcels. Therefore, the assessment will go directly to the source and assess the properties that benefit from the Zone s improvements and maintenance. FORMULA OF ASSESSMENT The District budget requirements for the special benefit improvement costs have been assembled in order to determine the aggregate levy of assessment for Landscape Lighting Act District No. 22 (1972 Act) by Zone. The total aggregate levy for each LLAD 22 Zone is divided by the number of assessment units to determine the assessment amount per unit. The assessment amount per unit is multiplied by the number of assessment units assigned to the parcel to determine each parcel s assessment. See Exhibit A for the Landscape Lighting Act District No. 22 (1972 Act) Assessments by Zone. 11 P age

For example, a Zone that only has single-family residence parcels is assigned 1 assessment unit per parcel, and the assessment per parcel is calculated as follows: Zone Total Levy Amount Zone Total Assessment Units (Parcels) = Assessment Amount per Unit (Parcel) 12 P age

LANDSCAPE LIGHTING ACT DISTRICT NO. 24 (1972 ACT DISTRICT) (LOST HILLS) METHOD OF APPORTIONMENT OF ASSESSMENTS For the Fiscal Year 2016-17, the assessments in Landscape Lighting Act District No. 24 (LLAD 24) will be levied at the same rate as in Fiscal Year 2015-16 plus a 0.91% CPI annual inflation adjustment. IMPROVEMENTS LLAD 24 provides maintenance of landscape within street right-of-way and open space areas. The open space areas include slopes and creek banks. Maintenance of landscape on streets within rightof-way includes parkways, center medians, adjacent turf areas, trees, and annual weed abatement/brush clearance for fuel reduction/fire safety. Roadways with landscape in the public right-of-way includes landscaped center medians, trees, and adjacent turf areas that are conditions of development and are maintained by the District to soften and mitigate the impacts of traffic on the residential tracts within the District. The landscape improvements are located on the residential roadway serving the Malibu Lost Hills community, including Lost Hills Road south of Malibu Hills Road to Las Virgenes Road, Calabasas Hills Road, Meadow Creek Lane, portions of Las Virgenes Road, and designated slope areas along Las Virgenes Creek. LLAD 24 provides funding for the installation, maintenance, operation, and administration of the following landscape improvements: Improvement means one or any combination of the following: The installation or planting of landscape; The installation of trees; The installation or construction of statuary, fountains, or other ornamental structures; The installation or construction, of public lighting facilities (by City policy limited to lighting of parkland and major landscaping); The installation or construction of facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance and servicing thereof, including, but not limited to grading, clearing, removal of debris, the installation or construction of curbs, gutters, sidewalks, walls, or paving, or water, irrigation, drainage or electrical facilities; The installation of park or recreational improvements; The maintenance or servicing, or both, of any of the foregoing; The acquisition of land for park, recreational, or open space purposes; The acquisition of any existing improvement otherwise authorized pursuant to section 22525 of the Streets and Highways Code. Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including: Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for plant disease or injury; Repair, removal or replacement of all or any part of any improvement; The removal of weeds, trimmings, rubbish, debris, and other solid waste from landscape or hardscape; Cleaning and sandblasting to remove or cover graffiti; 13 P age

Exterior inspection and cleaning only of drainage structures; not interior inspection, repair or replacement; Annual weed abatement/brush clearance for fuel reduction/fire safety; Landscape rodent and pest control; Trimming or removal of trees. Servicing, means the furnishing of: Water for the irrigation of any landscape, the operation of any fountains or the maintenance of any other improvements; Electrical to power irrigation systems, fountains, and landscape lighting. METHODOLOGY The following methodology described pertains to the Landscape Lighting Act District No. 24 (1972 Act) herein referred to in this section as LLAD 24. The landscape services provided to all properties within the district boundary have been reviewed to identify the General Benefit and Special Benefit conferred to each parcel. GENERAL/SPECIAL BENEFIT The local landscape improvements provide special benefits to the properties within those developments, and have no benefit to the public at large, to individuals rather than property, or to properties located outside of the district. The maintenance of landscape improvements within street right-of-way and open space located within the District are of direct and special benefit to the assessed properties. Consequently, 100% of these costs are allocated to special benefit, and the special benefits associated with the landscaped improvements include: The aesthetic desirability of parcels within the District is specifically enhanced by the presence of well-maintained open space, greenbelts, street medians, and frontage landscaping. Public rights-of-way with landscaped center medians, trees, and adjacent turf areas maintained by the District provide noise abatement and visual barrier to mitigate the negative impact of streets upon nearby parcels within the District. The special benefits derived from the maintenance of these landscape improvements provide environmental enhancement to nearby parcels through erosion control, dust and debris control, and weed abatement for safety. Additional special benefits of landscape maintenance are described earlier in this Report. Other residential areas of the City that are not included in an assessment district receive a minimal standard of City-funded landscape maintenance. The standard City landscaping for streets includes minimal median and parkway landscape. The City policy, therefore, is to have homeowner associations or landscaping and lighting districts fund certain landscaping maintenance, enhancements, and servicing. As a result, there is no general benefit from the funded improvements. FORMULA OF ASSESSMENT In order for the methodology to be in compliance with Articles Xlll C and XIII D enacted by Proposition 218, in 1997-98 a thorough study of the landscape provided to each Zone within the District was performed. Specific usage and services were identified by zones of benefit to determine the level of benefit received by each Zone within the District. The District was divided into naturally bounded communities, usually by tracts, but sometimes by street boundaries, and within each community, there is a single residential land use. The Zones located within the District are as follows: 14 P age

Archstone Calabasas Deer Springs El Encanto Lone Oak Mira Monte Saratoga Hills Saratoga Ranch Steeplechase Residential Parcels within the District all receive direct and special benefit. All of the parcels in this District are residential and each parcel is assigned 1 Assessment Unit per parcel. Public Agency parcels within the District that have people working on the premises and have parkway landscape maintained by the District that benefit from the landscape improvements to their parkway maintenance, similar to other parcels. However, at this time, there are no Public Agency parcels in LLAD 24. Homeowner's Association and Common Area parcels within the District are not assessed. These parcels include large park parcels, small sliver parcels, and parking lot parcels that cannot be developed. These unbuildable parcels do not receive a special benefit from the District s improvements and are not assessed. In many cases, the common area parcels provide the same use and function that the District funded improvements provide. In addition, the parcel owners paying the Homeowner's Association bill are already paying for the District s funded improvements by their parcel s assessment. The common area property is incidental to the primary residential parcels. Therefore, the assessment will go directly to the source and assess the properties that benefit from the Zone s improvements and maintenance. The assessment per assessment unit is determined by dividing the total aggregate levy by Zone by the number of assessment units in the Zone. The assessment per parcel is determined by multiplying the assessment per assessment unit by the number of units assigned to the parcel. See Exhibit B for the Landscape Lighting Act District No. 24 (1972 Act) Assessments by Zone. For example, a Zone that only has residential parcels is assigned 1 assessment unit per parcel, and the assessment per parcel is calculated as follows: Zone Total Levy Amount Zone Total Assessment Units (Parcels) = Assessment Amount per Unit (Parcel) 15 P age

LANDSCAPE LIGHTING ACT DISTRICT NO. 27 (1972 ACT DISTRICT) (LAS VIRGENES) METHOD OF APPORTIONMENT OF ASSESSMENTS For Fiscal Year 2016-17, the assessments in Landscape Lighting Act District No. 27 (LLAD 27) will be levied at the same rate as in Fiscal Year 2015-16 plus a 0.91% CPI annual inflation adjustment. For the Fiscal Year 2016-17, the City of Calabasas, at the request of Mont Calabasas member homeowner association (HOA) Board of Directors, proposes annexing Mont Calabasas HOA Zone into Landscaping Lighting District No. 27 (LLAD27). In compliance with Proposition 218, the proposed annexation into the District and assessment will be submitted to the property owners via mailed ballots. The ballots will be tabulated June 22 2016 and reported at the June 22,2016 Council Meeting to determine if there is a majority protest against the proposed annexation. IMPROVEMENTS LLAD 27 provides maintenance of landscape within street right-of-way. Maintenance of landscape on streets within right-of-way includes parkway, center medians, and street trees. The area of landscape improvements generally referred to as Las Virgenes Road are: On Las Virgenes Road, the east sidewalk and center medians beginning at 3560 Las Virgenes Road and continuing north to Thousand Oaks Blvd.; on Las Virgenes Road north of Thousand Oaks Blvd., the east sidewalk area north to the end of Las Virgenes Rd.; at the northwest corner of Thousand Oaks Blvd. and Ruthwood Drive the public right-of-way area located immediately behind the sidewalk; on the south side of Thousand Oaks Blvd., the sidewalk area from Las Virgenes Road to the flood control channel; and the sidewalk area on the north side of Thousand Oaks Blvd. from Las Virgenes Road to Ruthwood Drive. For the proposed Mont Calabasas HOA Zone into LLAD 27, the improvements include the maintenance of Las Virgenes Road as described above and in addition, provides for the maintenance of landscape of common areas and open space areas located within the Zone. The HOA common areas are either owned in common or privately owned, with easements granted to the District for landscape maintenance purposes. The maintenance of landscape also includes greenbelt and slope areas as well as annual weed abatement/brush clearance for fuel reduction/fire safety. Improvement means one or any combination of the following: The installation or planting of landscape; The installation of trees; The installation or construction of statuary, fountains, or other ornamental structures; The installation or construction, of public lighting facilities (by City policy limited to lighting of parkland and major landscaping); The installation or construction of facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance and servicing thereof, including, but not limited to grading, clearing, removal of debris, the installation or construction of curbs, gutters, sidewalks, walls, or paving, or water, irrigation, drainage or electrical facilities; The maintenance or servicing, or both, of any of the foregoing; The acquisition of any existing improvement otherwise authorized pursuant to section 22525 of the Streets and Highways Code. 16 P age

Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including: Repair, removal or replacement of all or any part of any improvement; The removal of weeds, trimmings, rubbish, debris, and other solid waste from landscape or hardscape; Cleaning and sandblasting to remove or cover graffiti; Landscape rodent and pest control; Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for plant disease or injury; Trimming or removal of trees. Servicing means the furnishing of: Water for the irrigation of any landscaping, the operation of any fountains or the maintenance of any other improvements; Electrical to power irrigation systems, fountains, and landscape lighting. METHODOLOGY The following methodology described pertains to Landscape Lighting Act District No. 27 (1972 Act) herein referred to in this section as LLAD 27. GENERAL BENEFIT/SPECIAL BENEFIT The local landscape improvements provide special benefits to the properties within those developments, and have no benefit to the public at large, to individuals rather than property, or to properties located outside of the district. The landscape improvements within the street right-of-way located within the District are of direct and special benefit to the assessed properties. Consequently, 100% of these costs are allocated to special benefit. The special benefits of landscape maintenance are described earlier in this Report. Other residential areas of the City that are not included in an assessment district receive a minimal standard of City-funded landscape maintenance. The standard City performed landscape for arterial streets in the City includes minimal median and parkway landscape maintenance. The City policy, therefore, is to have fronting property in the District fund the enhanced landscape maintenance, operation, and servicing of arterial streets. The parcels in the District are funding only the cost of their frontage landscape maintenance. As a result, there is no General Benefit from the funded improvements. Special Benefit Proposed Mont Calabasas HOA Zone Annexation. The proposed Mont Calabasas HOA Zone special benefit includes the maintenance of landscape within Las Virgenes Road street right-of-way. In addition, the special benefit also includes areas to be maintained by LLAD 27 which are either owned in common or are privately owned and are solely accessible to (or primarily accessible to) owners of the assessed properties, their tenants, and/or guests. These areas have easements granted to LLAD 27 for landscape maintenance purposes. The local landscape improvements associated within the Mont Calabasas HOA Zone, provide special benefits to the properties within the Mont Calabasas HOA, and have no benefit to the public at large, to individuals rather than property, or to properties located outside of the district. The landscape improvements of the common areas located within the member homeowner association are of direct and special benefit to the assessed properties. Consequently, 100% of these costs are allocated to 17 P age

special benefit. The specific usage and landscape maintenance activities were identified to determine the level of special benefit each property receives within the Mont Calabasas HOA Zone. FORMULA OF ASSESSMENT In order for the methodology to be in compliance with Articles Xlll C and XIII D enacted by Proposition 218, in 1997-98 a thorough study of the landscape provided to zones of benefit within the District was performed. Specific usage and services were identified for each Zone to determine the level of benefit received by each Zone within LLAD 27. The District was divided into naturally bounded neighborhoods, usually by tracts, but sometimes by street boundaries, and each parcel is assigned 1 assessment unit. The Zones are as follows: Casden Malibu Canyon LP Las Virgenes Park Las Virgenes Village Proposed Mont Calabasas Public Agency parcels within the District that have people working on the premises and have parkway landscape maintained by the District that benefit from the landscape improvements to their parkway maintenance, similar to other parcels. There are no Public Agency parcels in LLAD 27 at this time. Homeowner's Association and Common Area parcels within the District that are not assessed. These parcels include large park parcels, small sliver parcels, and parking lot parcels that cannot be developed. These unbuildable parcels do not receive a special benefit from the District s improvements and are not assessed. In many cases, the common area parcels provide the same use and function that the District funded improvements provide. In addition, the parcel owners paying the Homeowner's Association bill are already paying for the District s funded improvements by their parcel s assessment. The common area parcel is incidental to the primary residential parcels. Therefore, the assessment will go directly to the source and assess the parcels that benefit from the Zone s improvements and maintenance. Assessment Formula - Las Virgenes Road Total Levy The following Zones receive special benefit: Casden Malibu Canyon LP, Las Virgenes Park, Las Virgenes Village and proposed Mont Calabasas. The assessment per assessment unit (parcel) is determined by dividing the total aggregate levy by the total number of assessment units (parcels) in the Zones. Assessment Formula Proposed Mont Calabasas Zone-Total Levy Costs of services for maintaining Mont Calabasas landscape of common areas and open space areas located and specific to Mont Calabasas HOA Zone are spread only across the parcels in that Zone. Each developed residential parcel within the Zone is allocated an equal share of costs applicable to that zone. The assessment per assessment unit (parcel) is determined by dividing the total aggregate levy by the total number of assessment units (parcels) in the Zone. For example, a Zone that only has residential parcels is assigned 1 assessment unit per parcel, and the assessment per parcel is calculated as follows: Zone Total Levy Amount = Assessment Amount per Unit (Parcel) Zone Total Assessment Units (Parcels) See Exhibit C for the Landscape Lighting Act District No. 27 (1972 Act) Assessments by Zone. 18 P age

CITY OF CALABASAS LANDSCAPE LIGHTING ACT DISTRICT NO. 32 (1972 ACT DISTRICT) (AGOURA ROAD / LOST HILLS ROAD COMMERCIAL DISTRICT) METHOD OF APPORTIONMENT OF ASSESSMENTS For the Fiscal Year 2016-17, the assessments in Landscape Lighting Act District No. 32 (LLAD 32) will be levied at the same rate as in Fiscal Year 2015-16 plus a 0.91% annual CPI inflation adjustment. IMPROVEMENTS LLAD 32 provides maintenance of landscape within street right-of-way. Maintenance of landscape of street medians and street trees. The landscape improvements maintained by the District are located on the major streets serving the Lost Hills Commercial Area, including Agoura Road from the west side of Malibu Hills Road to the eastern boundary of 26750 Agoura Road, Malibu Hills Road, Shadow Hills Road, and the portion of Lost Hills Road from Interstate 101 to the south side of Malibu Hills Road. LLAD 32 provides for funding for the installation, maintenance, operation, and administration of the following landscape improvements: Improvement means one or any combination of the following: The installation or planting of landscape; The installation of trees; The installation or construction, of public lighting facilities (by City policy limited to lighting of parkland and major landscaping); The installation or construction of facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance and servicing thereof, including, but not limited to grading, clearing, removal of debris, the installation or construction of curbs, gutters, sidewalks, walls, or paving, or water, irrigation, drainage or electrical facilities; The maintenance or servicing, or both, of any of the foregoing; The acquisition of any existing improvement otherwise authorized pursuant to section 22525 of the Streets and Highways Code. Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including: Repair, removal or replacement of all or any part of any improvement; The removal of weeds, trimmings, rubbish, debris, and other solid waste from landscape or hardscape, Cleaning and sandblasting to remove or cover graffiti; Landscape rodent and pest control; Providing for the life, growth, health, and beauty of landscaping, including cultivation irrigation, irrigation, trimming, spraying, fertilizing, or treating for plant disease or injury; Trimming or removal of trees. Servicing means the furnishing of: Water for the irrigation of any landscaping, the operation of any fountains or the maintenance of any other improvements; 19 P age

Electrical to power irrigation systems, fountains, and landscape lighting. METHODOLOGY The following methodology described pertains to the Landscape Lighting Act District No. 32 (1972 Act) herein referred to in this section as LLAD 32. GENERAL BENEFIT/SPECIAL BENEFIT The local landscape improvements provide special benefits to the properties within those developments, and have no benefit to the public at large, to individuals rather than property, or to properties located outside of the district. The landscape improvements of the common areas located within member homeowner associations are of direct and special benefit to the assessed properties. Consequently, 100% of these costs are allocated to special benefit. The special benefits of landscape maintenance are described earlier in this Report. FORMULA OF ASSESSMENT In order for the methodology to be in compliance with Articles XIII C and Xlll D enacted by Proposition 218, in 1997-98 a thorough study of the landscape provided to the District was performed. Specific usage and services were identified to determine the level of benefit each parcel within the District receives. These costs are apportioned to each parcel based on the Special Benefit associated with the type of land use. Two land uses exist in LLAD 32: Commercial and Public Agency (a sheriff station and a community center). Because there is basically a single land use in the District, commercial, each parcel is assigned 1 assessment unit. The assessment levy is spread equally to each parcel. The only nonconforming land use in the District is related to the Community Center, which is owned by the City of Calabasas and the City of Agoura Hills. The Community Center parcel's frontage landscape will be funded by the District, similar to the commercial properties in the District. Therefore, the Community Center benefits from the assessment and will be assessed as a parcel. Common Area or Easement parcels within the District include primarily open space parcels that cannot be developed and parking lots that are considered unbuildable. These parcels do not receive special benefit and will not be assessed. In many cases, the common area parcels provide the same use and function that the District funded improvements provide. Furthermore, these parcels are incidental to the primary parcels. Therefore, the assessment will go directly to the source and assess the parcels that benefit from the Districts improvements and maintenance. The assessment per assessment unit is determined by dividing the total aggregate levy by parcel by the number of assessment units in the District. The assessment per parcel is determined by multiplying the assessment per assessment unit by the number of units assigned to the parcel. See Exhibit D for the Landscape Lighting Act District No. 32 (1972 Act) Assessments by parcel. For example, a District that only has commercial land use parcels is assigned 1 assessment unit per parcel, and the assessment per parcel is calculated as follows: District Total Levy Amount = Assessment Amount per Unit (Parcel) District Total Assessment Units (Parcels) 20 P age

ASSESSMENT ROLL The proposed amounts of assessment for the Fiscal Year 2016-17 Landscape Lighting Act Districts are apportioned to each parcel as shown on the latest roll at the County of Los Angeles Assessor s office and submitted in a separate document titled City of Calabasas Landscaping Lighting Act District Nos. 22, 24, 27 and 32 Assessment Rolls on file with the City Clerk. In conclusion, it is my opinion that the assessments within the City of Calabasas Landscape Lighting Act District Nos. 22, 24, 27, and 32 are apportioned by a formula that fairly distributes special benefit assessments in accordance with the special benefits that are received by each parcel. ENGINEER'S REPORT SUBMITTED BY: Robert Yalda, PE., TE R.C.E. No. 59166 June 22, 2016 21 P age

CITY OF CALABASAS LANDSCAPE AND LIGHTING DISTRICTS FINAL ENGINEER S REPORT FISCAL YEAR 2016-17 ANNEXATIONS AND DETACHMENTS Annexation of territory to an existing assessment district is provided by the 1972 Act, commencing with Section 22605. The 1972 Act further provides that an assessment district may consist of contiguous or non-contiguous areas. Annexation proceedings are limited to the territory proposed to be annexed. The history of annexations and detachments are listed as follows: LLAD 22 (1972 ACT DISTRICT) For 2002-03 fiscal year, fifteen (15) parcels located in the City of Calabasas were annexed into the Commercial Area, Calabasas Road. The Assessor Parcel Numbers are as follows: 2068-002-023 2069-009-021 2069-009-900 2068-002-035 2069-009-027 2069-032-025 2069-009-008 2069-009-029 2069-032-027 2069-009-012 2069-009-030 2069-032-900 2069-009-020 2069-009-031 2069-032-901 For 2009-10 fiscal year, Zone 15, Park Sorrento Condominium HOA was detached from LLAD 22. For 2011-12 fiscal year, Zone 18, Calabasas Ridge HOA was detached from LLAD 22. LLAD 24 (1972 ACT DISTRICT) For 2000-01 fiscal year, Mira Monte (Tract No. 52150) (Assessor s Parcel No. 2064-004-91 and its successor parcels) was annexed into LLAD 24. For 2000-01 fiscal year, Zone, Calabasas View HOA, was detached from LLAD 24. For 2002-03 fiscal year, two hundred seventy (270) parcels in Saratoga Ranch and Saratoga Hills HOAs were annexed into LLAD 24. LLAD 27 (1972 ACT DISTRICT) For 2016-17, Mont Calabasas Zone is proposed to be annexed into the District per Proposition 218 proceedings. LLAD 32 (1972 ACT DISTRICT) For 2000-01 fiscal year, Mira Monte (Tract No. 52150) (Assessor s Parcel No. 2064-004-91 and its successor parcels) was detached from LLAD 32 and annexed into LLAD 24. 22 P age

EXHIBITS A, B, C, & D LANDSCAPE LIGHTING ACT DISTRICTS (1972 ACT DISTRICTS) MAINTENANCE COSTS AND ASSESSMENTS BY ZONES

EXHIBIT E DISTRICT NO. 22 ASSESSMENT RATES HISTORY

CITY OF CALABASAS LANDSCAPE LIGHTING ACT DISTRICT NO. 22 (LLAD 22) HISTORY - ASSESSMENT RATES Fiscal Year Prop 218 Assessment Increases & Annual CPI Increases Per Parcel Bellagio Calabasas Country Estates Calabasas Hills Classic Calabasas Park Calabasas Park Estates Calabasas Ridge (Detached frfom District 2011-12) Cal Road Commercial / Old Town Master Plan Area Formed 1997-98) Clairidge (Formed 1996-97) Creekside (Detached from District 1997-98) Las Villas Oak Creek Oak Park Palatino Park Sorrento (Detached from District 2009-10) The Oaks of Calabasas The Oaks II (Vacant land, Asmt per acre) 1995-1996 621.43 621.43 621.43 621.43 621.43 621.43 N/A 621.43 621.43 621.43 621.43 621.43 621.43 621.43 N/A 621.43 621.43 1996-1997 621.43 621.43 621.43 621.43 621.43 621.43 621.43 621.43 621.43 621.43 621.43 621.43 621.43 621.43 N/A 621.43 621.43 1997-1998 621.43 621.43 621.43 621.43 621.43 1,023.73 172.92 per acre 2,500.00 NAP 621.43 379.12 545.54 621.43 362.78 621.43 19.15 621.43 621.43 1998-1999 621.43 621.43 621.43 621.43 621.43 1,023.73 172.92 per acre 2,500.00 NAP 621.43 379.12 545.54 621.43 362.78 621.43 19.15 621.43 621.43 1999-2000 621.43 621.43 621.43 621.43 621.43 1,023.73 172.92 per acre 2,500.00 NAP 621.43 379.12 545.54 621.43 362.78 621.43 19.15 621.43 621.43 2000-2001 621.43 621.43 621.43 621.43 621.43 1,023.73 172.92 per acre 2,500.00 NAP 621.43 379.12 545.54 621.43 362.78 621.43 19.15 621.43 621.43 2001-2002 Prop 218 - Majority Vote Yes Yes Yes No Yes Yes Yes 2001-2002 Final Asmts 772.56 764.03 621.43 621.43 621.43 1,948.37 Not Assessed 3,211.15 NAP 621.43 379.12 545.54 621.43 362.78 621.43 19.15 1,314.35 779.26 2002-2003 Prop 218 - Majority Vote Yes 2002-2003 Final Asmts 772.56 764.03 621.43 621.43 621.43 1,948.37 262.76 per acre 3,211.15 NAP 621.43 379.12 545.54 621.43 362.78 621.43 19.15 1,314.35 779.26 2003-2004 772.56 764.03 621.43 621.43 621.43 1,948.37 262.76 per acre 3,211.15 NAP 621.43 379.12 545.54 621.43 362.78 621.43 19.15 1,314.35 779.26 2004-2005 772.56 764.03 621.43 621.43 621.43 1,948.37 262.76 per acre 3,211.15 NAP 621.43 379.12 545.54 621.43 362.78 621.43 19.15 1,314.35 779.26 2005-2006 772.56 764.03 621.43 621.43 621.43 1,948.37 262.76 per acre 3,211.15 NAP 621.43 379.12 545.54 621.43 362.78 621.43 19.15 1,314.35 779.26 2006-2007 Prop 218 - Majority Vote Yes No Yes Yes No 2006-2007 Final Asmts 772.56 988.91 621.43 621.43 761.88 1,948.37 262.76 per acre 3,211.15 NAP 1,073.31 379.12 545.54 621.43 362.78 621.43 19.15 1,314.35 779.26 2007-2008 Prop 218 - Majority Vote No No 2007-2008 Final Asmts & CPI increase for all Zones 805.48 1,031.05 647.91 647.91 794.35 2,031.40 273.96 per acre 3,348.00 NAP 1,119.05 395.28 568.79 647.91 378.24 647.91 N/A. All land developed - The Oaks Vista Pointe Westridge 1,370.36 812.47 2008-2009 Prop 218 - Majority Vote Yes Yes No No Yes 2008-2009 Final Asmts & CPI increase for all Zones 831.90 1,364.87 669.16 700.69 820.40 2,098.03 282.95 per acre 3,457.81 NAP 1,155.75 408.25 587.45 669.16 390.65 669.16-1,415.31 1,439.12 2009-2010 Prop 218 - Majority Vote No 2009-2010 Final Asmts & CPI increase for all Zones 861.27 1,413.05 692.78 725.42 849.36 2,172.09 292.94 per acre 3,579.87 NAP 1,196.55 422.66 608.19 692.78 NAP 692.78-1,465.27 1,489.92 2010-2011 Prop 218 - Majority Vote No Yes 2010-2011 Final Asmts for all Zones (no CPI increase) 861.27 1,533.05 692.78 725.42 849.36 2,172.09 292.94 per acre 3,579.87 NAP 1,196.55 422.66 608.19 692.78 NAP 692.78-1,465.27 1,489.92 2011-2012 Asmts for all Zones (no CPI increase) 861.27 1,533.05 692.78 725.42 849.36 2,172.09 292.94 per acre 3,579.87 NAP 1,196.55 422.66 608.19 692.78 NAP 692.78-1,465.27 1,489.92 2011-2012 Survey Ballot Ridge voted to be Removed from LLAD 22 NAP 2012-2013 Asmts for all Zones (2.67 % CPI increase) 884.27 1,573.98 711.28 744.79 872.04 NAP 300.76 3,675.45 NAP 1,228.50 433.95 624.43 711.28 NAP 711.28-1,504.39 1,529.70 2013-2014 Asmts for all Zones (2.03 % CPI increase) 902.22 1,605.93 725.72 759.91 978.71 NAP 306.87 3,750.06 NAP 1,253.44 442.76 637.11 725.72 NAP 725.72-1,534.93 1,560.75 2013-2014 Prop 218 - Majority Vote YES 2014-2015 Asmts for all Zones (1.08 % CPI increase) $ 911.97 $ 1,623.28 $ 733.56 $ 795.00 $ 989.29 NAP $ 310.19 $ 3,790.57 NAP $ 1,266.98 $ 447.55 $ 644.00 $ 733.56 NAP $ 733.56 $ 1,551.51 $ 1,577.61 2014-2015 Prop 218 - Majority Vote Yes No 2015-2016 Asmts for all Zones (1.35 % CPI increase) $ 924.29 $ 1,645.20 $ 743.47 $ 805.74 $ 1,002.65 NAP $ 314.38 $ 3,841.75 NAP $ 1,284.09 $ 453.60 $ 652.70 $ 743.47 NAP $ 743.47 - $ 1,572.46 $ 1,598.91

EXHIBIT F LANDSCAPE LIGHTING ACT DISTRICTS BOUNDARY DIAGRAM

5.'.:...; LANDSCAPE CITY OF CALABASAS LIGHTING ACT DISTRICT (MALIBU LOST HILLS) NO. 24 LEGEND ~ PLANTED C=="",. CREEK ~ PARK (TURF): 8.5 Ac. STREET. AREA: 6.0 Ac. TREES :mmunmmrnmr B WELLS: 345 FLANTEOMEDIANS 8\ PARKWAYS SLOPE:2.53Ac. (TURF): 1.61Ac _ LOT eoundant s ea 8M~t g~j~j~~y.a~f:b9xtf>.tate QUANTITIES 5- CONTr-WLLERS 70-VALVES 1150- HEADS t -~I (NOSCALEI ()..4.(,.,~.~ l.. "'"'f464 -... 17i C.... IJ.,..,j. ~m e, CA.1<IO-'1 tl1:u':.4"ll~4qtlj~-ojll